development of interactive learning media based on

12
Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81 70 DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON COMPUTER TO IMPROVE STUDENT LEARNING MOTIVATION PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF BERBASIS KOMPUTER UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA Oleh: Kartika Bunga Nadhya Noor Accounting Education Department Yogyakarta State University [email protected] Mimin Nur Aisyah Lecturer of Accounting Education Department Yogyakarta State University Abstract This research is aimed at developing interactive learning media for class X student of Accounting Major at SMK Muhammadiyah 1 Yogyakarta with basic competency materials Making Adjustment Journal Entries and also examines the feasibility of interactive learning media as well as investigate the improvement of student learning motivation after using the media. This research used Research and Development (R & D) models and adapted ADDIE development model, which include 5 phases, namely: Analysis, Design, Development, Implementation, and Evaluation. The measurement of students learning motivation used questionnaire filled by 33 students of class X AK 1 as treatment group and 33 students of class X AK 2 as control group. The research results show that interactive learning media in Basic Accounting Subject declared as Strongly Feasible category with average scores of 4.5 by material expert, 4.47 by media expert, 4.35 by accounting teacher, and 4.29 by students. Based on student learning motivation analysis, the treatment group obtain an increase of 6% from 73% to 79% and control group obtain an increase of 2% from 74% to 76%. Keywords: Interactive Learning Media, Student Learning Motivation, ADDIE, Basic Accounting, Adjustment Journal Entries Abstrak Penelitian ini bertujuan untuk mengembangkan media pembelajaran interaktif untuk siswa kelas X kompetensi keahlian Akuntansi di SMK Muhammadiyah 1 Yogyakarta dengan materi kompetensi dasar Membuat Jurnal Penyesuaian dan juga menguji kelayakan media pembelajaran interaktif serta menyelidiki peningkatan motivasi belajar siswa sesudah penggunaan media. Penelitian ini menggunakan metode penelitian dan pengembangan atau Research and Development (R&D) dengan model pengembangan ADDIE yaitu: 1) Analysis, 2) Design, 3) Development, 4) Implementation, dan 5) Evaluation. Pengukuran motivasi belajar siswa dilakukan dengan menggunakan angket terhadap 33 siswa kelas X AK 1 sebagai kelompok perlakuan dan kelas X AK 2 sebagai kelas control. Hasil penelitian menunjukkan bahwa media pembelajaran interaktif pada mata pelajaran Akuntansi Dasar dinyatakan Sangat Layak dengan skor rata-rata 4,5 oleh ahli materi, 4,47 oleh ahli media, 4,35 oleh guru akuntansi, dan 4,29 oleh siswa. Berdasarkan analisis motivasi belajar siswa, Motivasi belajar kelompok perlakuan meningkat sebesar 6% dari 73% menjadi 79% sedangkan kelompok kontrol meningkat sebesar 2% dari 74% menjadi 76%. Kata Kunci: Media Pembelajaran Interaktif, Motivasi Belajar, ADDIE, Akuntansi Dasar, Jurnal Penyesuaian

Upload: others

Post on 16-Oct-2021

1 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

70

DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

COMPUTER TO IMPROVE STUDENT LEARNING MOTIVATION

PENGEMBANGAN MEDIA PEMBELAJARAN INTERAKTIF BERBASIS KOMPUTER

UNTUK MENINGKATKAN MOTIVASI BELAJAR SISWA

Oleh:

Kartika Bunga Nadhya Noor Accounting Education Department Yogyakarta State University

[email protected]

Mimin Nur Aisyah

Lecturer of Accounting Education Department Yogyakarta State University

Abstract

This research is aimed at developing interactive learning media for class X student of

Accounting Major at SMK Muhammadiyah 1 Yogyakarta with basic competency materials Making

Adjustment Journal Entries and also examines the feasibility of interactive learning media as well as

investigate the improvement of student learning motivation after using the media. This research used

Research and Development (R & D) models and adapted ADDIE development model, which include 5

phases, namely: Analysis, Design, Development, Implementation, and Evaluation. The measurement of

students learning motivation used questionnaire filled by 33 students of class X AK 1 as treatment group

and 33 students of class X AK 2 as control group. The research results show that interactive learning

media in Basic Accounting Subject declared as Strongly Feasible category with average scores of 4.5

by material expert, 4.47 by media expert, 4.35 by accounting teacher, and 4.29 by students. Based on

student learning motivation analysis, the treatment group obtain an increase of 6% from 73% to 79%

and control group obtain an increase of 2% from 74% to 76%.

Keywords: Interactive Learning Media, Student Learning Motivation, ADDIE, Basic Accounting,

Adjustment Journal Entries

Abstrak

Penelitian ini bertujuan untuk mengembangkan media pembelajaran interaktif untuk siswa

kelas X kompetensi keahlian Akuntansi di SMK Muhammadiyah 1 Yogyakarta dengan materi

kompetensi dasar Membuat Jurnal Penyesuaian dan juga menguji kelayakan media pembelajaran

interaktif serta menyelidiki peningkatan motivasi belajar siswa sesudah penggunaan media. Penelitian

ini menggunakan metode penelitian dan pengembangan atau Research and Development (R&D)

dengan model pengembangan ADDIE yaitu: 1) Analysis, 2) Design, 3) Development, 4)

Implementation, dan 5) Evaluation. Pengukuran motivasi belajar siswa dilakukan dengan

menggunakan angket terhadap 33 siswa kelas X AK 1 sebagai kelompok perlakuan dan kelas X AK 2

sebagai kelas control. Hasil penelitian menunjukkan bahwa media pembelajaran interaktif pada mata

pelajaran Akuntansi Dasar dinyatakan Sangat Layak dengan skor rata-rata 4,5 oleh ahli materi, 4,47

oleh ahli media, 4,35 oleh guru akuntansi, dan 4,29 oleh siswa. Berdasarkan analisis motivasi belajar

siswa, Motivasi belajar kelompok perlakuan meningkat sebesar 6% dari 73% menjadi 79% sedangkan

kelompok kontrol meningkat sebesar 2% dari 74% menjadi 76%.

Kata Kunci: Media Pembelajaran Interaktif, Motivasi Belajar, ADDIE, Akuntansi Dasar, Jurnal

Penyesuaian

Page 2: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

71

INTRODUCTION

The advancement of technology and

information in the era of globalization is

inevitable and become a challenge that must

be faced by every nation, including

Indonesia. It occurs in every fields, from

social, economic, cultural, and educational.

Indonesia must have a good preparation in

order to compete with the other countries.

According to Michael Porter (1990: 35),

there are four factors affecting the

competitiveness of a nation, namely: (1)

Strategy, structure, and level of corporate

competition (2) Resources in a country both

Human Resources and Natural Resources (3)

Domestic demand and (4) The existence of

an industry. Human resources is one of the

main factors that affect the competitiveness

of a nation. Education play an important role

for obtaining high quality of human

resources.

Technology and information provides

great effects on education. The development

of computer technology opens a very wide

opportunity for educators to use it well

(Efendi, 2014:121). It is clear that the use of

technology in the educational process is very

beneficial for educators and learners

(Astriana, 2017:147). This development

brings a positive impacts on the learning

process which becomes more interesting,

easy to do everywhere and everytime, and

also easier to achieve the learning objectives

(Risnawati, 2015: 1). Learning objectives

according to Sukandi (2001: 11) is to make

changes in behavior. The change can be

expressed in skill, habit, attitude,

understanding, knowledge, or acceptance

and reward. In achieving this learning

objectives, students must have motivation to

learn and willingness to follow the learning

process. According to Sanjaya (2013: 135),

motivation is a change of energy in a person

who is characterized by the emergence of

feelings and reactions to achieve goals.

Motivation is a very important aspect,

because without motivation learners will not

have the willingness to learn.

The use of learning media can help to

improve the motivation of students to learn.

The learning media is anything that can be

used to transmit messages from the sender to

the recipients to stimulate the students'

thoughts, feelings, concerns and interests in

such a way that the learning process takes

place (Sardiman, 2011:7). Thus, learning

media can attract interest and attention of

students in the learning process to improve

student learning motivation.

Based on observation at SMK

Muhammadiyah 1 Yogyakarta, the school

has many facilities to support learning

activities, such as LCD projector and

computer laboratory. Teachers as facilitators

in the learning process should have the

ability to utilize technology as a learning

media. However the teacher did not

optimally utilize the facilities to create

learning media that can stimulate students

learning motivation. Instead, they still used

conventional methods by using whiteboards

and textbooks.

Basic Accounting subject is one of the

subjects that must be mastered by students of

Vocational High School (SMK) majoring in

accounting. Basic accounting subject is

studied by students in 10th grade. This

subject is very important, since it provides

the basic knowledge of accounting. When a

student is not able to understand the

fundamental of accounting they will face

greater problem in the next level. It might

also create a feeling that accounting is a

difficult subject and demotivate students to

learn accounting further. Therefore, the

materials that exist in basic accounting

subject should be presented clearly and

interesting in order to increase student

interest and motivation. From a short

interview with the teacher, there is one basic

competence (KD) that is challenging for

students, namely adjustment journal.

Students often feel confused and experience

difficulty in understanding the material, so

the teacher must put extra efforts to explain

it.

Page 3: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

72

Based on the observations in class X AK

1 SMK Muhammadiyah 1 Yogyakarta at

Basic Accounting subject, it is found that

student's learning motivation was still very

low. It can be seen from more than 50% of

the students in the class were still busy

talking to their friends although the teacher

has opened and started the lesson. Students

were also not discipline, as some students

came late to the class. In addition, there were

many students who got bored, felt sleepy and

yawned, leaned their head on the table, and

did not open the textbook. From brief

interview to the students of class X AK 1, it

was found that 4 out of 5 students felt that the

learning media used by the teacher was not

interesting, so they felt bored. The condition

suggested that an interesting and fun media

is necessary to improve student’s learning

motivation. The existence of learning media

in the classroom activities will increase the

interaction among teacher and students to

drive an optimal learning process.

Sudjana and Rivai explain the

benefits of learning media in the learning

process, such as: (1) Learning process will

attract the students attention so it can grow

the learning motivation, (2) Learning

materials will be presented more clearly so

that it can be better understood by students

and the students enable to master and achieve

the learning objectives, (3) The teaching

method will be vary, not merely verbal

communication through the words of the

teacher, (4) Students can learn more because

they are not only listen to teachers but also

do other activities such as observing,

performing, demonstrating, playing, and

others (Arsyad, 2011: 25). Therefore,

interesting and interactive learning media

can help the learning activities and also

achieve the learning objectives.

Interesting and interactive learning

media can be made by using computer-based

media. Sihotang (2017:27) stated that

computer based learning is the learning

which uses computer software in its

implementation. According to Warsita

(2008: 137) there are several advantages of

computer-based learning media, such as the

ability to integrate components of color,

music and animated graphics. Thus, the

computer is able to convey information and

knowledge with a high level of realism.

Furthermore, the memory capacity

possessed by the computer allows users to

redisplay the learning results that have been

achieved previously.

There are many software or

computer-based applications that can be

used to create interactive learning media, one

of them is Lectora Inspire software. Lectora

Inspire software can display moving images,

music, and has unique template. It also

provides a variety of evaluation or simple

test facilities, such as multiple choice,

right/wrong, and matching questions. The

final product of Lectora is using an .exe

format so that users can use the learning

media without the need for internet

connection or install Lectora Inspire

software first.

From the problems that have been

described above, it can be concluded that the

absence of the computer based learning

media for basic accounting subjects in SMK

Muhammadiyah 1 Yogyakarta create low

students’ motivation in clasroom learning

activities. With the advantages of computer-

based learning media using Lectora Inspire

software, the researcher develop an

interactive learning media using Lector

Inspire software on basic accounting

subjects to improve the learning motivation

of class X AK 1 students in SMK

Muhammadiyah 1 Yogyakarta.

RESEARCH METHODS

Type of Research

This research used method of

research and development (R & D).

According to Sukmadinata (2009: 164),

research and development is a process or

steps to develop a new product or improve

existing products, which can be accounted

for. Products are not always shaped

objects or hardware, such as books,

module, learning tools in the classroom or in

Page 4: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

73

the laboratory, but it can also software. Such

software can be used for: (1) Data processing

(2) Learning in the classroom, library or

laboratory, and (3) Models of education,

learning, training, evaluation, management,

and so on.

This research used ADDIE model

developed by Dick and Carey. It has been

modified to produce a simple development

model for beginner researcher.

Time and Place of Research

The research was conducted in SMK

Muhammadiyah 1 Yogyakarta in Jalan

Nitikan, Yogyakarta from January to April

2018.

Subject of The Research

The main subjects of this study were 30

students of class XI AK 1 as subject of media

trials, 33 students of class X AK 1 as

treatment group, and 33 students of class X

AK 2 as control class. The next subjects are

material experts, media experts, and

accounting learning practitioners.

Research Procedures

The procedure of this research adapted

ADDIE development model that consists of

five stages, namely: analysis, design,

development, implementation, and

evaluation. The development procedure of

developing interactive learning media using

Lectora Inspire Software is conducted in

accordance with the adaptation of ADDIE

development model.

a) Analysis

At this stage, the purpose of the

product development is to make

learning more fun and to help the

students to understand the concept of

basic accounting easier and work on it

independently. A software of interactive

media should be easy to use and has

animations as well as video tutorials in

order to encourage students to learn

independently.

The researcher conducted an

analysis of the accounting subjects

syllaby, especially in basic accounting

material at the second semester for class

X Accounting student of SMK

Muhammadiyah 1 Yogyakarta. This

analysis was aimed at identifying and

defining basic competencies and the

number of indicators developed in the

basic competence.

b) Design

Based on the previous analysis,

the process move to the design phase

which include: (1) Making learning

scenarios that explain the description

of the material to be displayed and an

overview of student activity (2)

Preparation of the overall product

design (storyboard) to understand the

relationship of each product section and

the layout (3) Collecting the design

objects of interactive media such as

background, pictures, sound effects, and

buttons that would be processed in

Lectora Inspire Software (4) Arrange

the assessment instruments in the form

of questionnaires provided for the

material expert, media expert,

accounting teacher, and students as the

target of implementation (5) Develop

learning motivation instrument to

measure students’ learning motivation

before and after the use of the

interactive learning media and then test

the instrument’s validity and reliability.

c) Development

The development stage has the

following activities:

1) Develop interactive media using

Software Lectora Inspire. All the

components which have been

prepared in the design stage arranged

into a single complete product.

2) Product validation I, the initial

product was validated by material

expert and media expert.

3) Product revision I, the product was

revised based on feedback and

suggestions by material expert and

Page 5: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

74

media expert.

4) Product validation II, the product

was validated by accounting teacher

at SMK Muhammadiyah 1

Yogyakarta.

5) Product revision II, the product was

revised based on feedback and

suggestions provided by accounting

teacher. The final version was used

in the implementation stage.

d) Implementation

At the implementation stage the

product w a s tested to the 30 students

of class XI AK 1 SMK Muhammadiyah

1 Yogyakarta (non-treatment group and

non-control group). Students’ responses

about the media were also examined.

e) Evaluation

At this stage, the activities included:

(1) Analyzing data obtained from

validation conducted by material expert,

media expert, and accounting teacher (2)

Analyzing data obtained from the

students to know the students’

response to the media (3) The final

product after validation and revision in

the previous stage (4) The final product

will be implemented in the learning

process in class X AK 1 as treatment

class to know the improvement of

students’ learning motivation.

Data and Data Technique Analysis

a) Data

Data collected in this research

includes qualitative and quantitative

data, namely: (1) Qualitative data is

obtained from criticism and suggestion

by material expert, media expert, and

accounting learning practitioner (2)

Quantitative data is score obtained in

this research f r o m validation stage,

students’ responses data, and the

improvement of the students' learning

motivation. The score obtained will be

converted into numeric form.

b) Data Technique Analysis

The collected data analyzed to

determine the judgments or opinions of

the product and improvement student

learning motivation. Data obtained

from the material expert, media expert,

accounting teacher, and students in the

form of media feasibility data as

follows:

1) Transform qualitative into

quantitative

Table 1. Scoring Rules with Likert

Classification Score

Very Good 5

Good 4

Enough 3

Poor 2

Very Poor 1

Source: Sugiyono (2015:135)

2) Calculate the average score of each

aspect using the following formula:

�̅� = Σ𝑋

𝑁

Descriptions:

�̅� = Average score

Σ𝑋 = Total score

N = Item Subject

3) Interpret qualitative average value of

each aspect and all aspects by using

the following criteria:

Table 2. Converting Qualitative Data

to Quantitative Data

Interval Score Score

4.21 < X < 5 Strongly Feasible

3.41< X < 4.2 Feasible

2.61 < X <

3.4

Moderately

Feasible

1,82 < X <

2.60

Unfeasible

X ≤ 1,8 Strongly

Unfeasible

Data obtained from the

measurement of students learning

improvement was analyzed as follows:

Page 6: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

75

1) Analyze quantitative data scores

descriptively with a conversion

table values as follows:

Table 3. Criteria Scoring Items on

Motivation

Questionnaire

Criteria Score

Positive Negative

Strongly

Agree 5 1

Agree 4 2

Less

Agree 3 3

Disagree 2 4

Strongly

Disagree 1 5

2) Calculate the scores for each aspect

of motivation

3) Calculate the scores of the student

motivation every aspect

4) Calculate the difference in

improvement learning motivation of

each student in treatment class (X

AK 1) and control class (X AK 2)

5) Test the improvement of students’

learning motivation by using

different test paired sample t test and

independent sample t test with

formula:

𝑡 = �̅�

(𝑆𝐷

√𝑁)

D = The average margin scores

SD = Standard Deviation of D

N = Total Pairs

6) Test the proposed hypothesis. There

are 2 hypothesis in this research:

Ha: The use of media improves the

students’ learning motivation

H0: The use of media does not

improve students’ learning

motivation

Ha: There is significant difference

on the improvement of students’

learning motivation between

treatment group and control group.

H0: There is no significant

difference on the improvement of

students’ learning motivation

between treatment group and control

group.

RESULT OF THE RESEARCH AND

DISCUSSION

Development of Interactive Learning

Media

The implementation of development

research is conducted by five stages with the

following details:

1. Analysis Stage. The activities in this

stages include: subject analysis, syllaby

analysis, and purpose formulation.

2. Design Stage. The activities in this stage

include: material arrangement,

storyboard, lesson plans, questionnaire

development, and questionnaire testing.

3. Development stage. The activities in this

stage include: developing interactive

learning media, experts validation,

product revision I, accounting teacher

validation, and product revision II.

4. Implementation stage, the activities in

this stage include: Media trials and

examine students response

5. Evaluation stage, the activity in this

stage is measurement students learning

motivation in class X AK 1 and X AK 2

Feasibility of Interactive Learning Media

Feasibility of interactive learning

media was known through the stages of

validation by experts.

1. Material Expert

Page 7: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

76

Table 4. Result Validation by Material

Expert

No Feasibility

Aspects

Score Ave-

rage

Category

1 Material 81 4,76 Strongly

Feasible

2 Language 13 4,33 Strongly

Feasible

3 Learning

Design

22 4,40 Strongly

Feasible

Total 116 4,50 Strongly

Feasible

Material expert validation resulted

in the average of 4.50 which means that

the product developed in the "Strongly

Feasible" category.

2. Media Expert

Table 5. Result Validation by Media

Expert

N

o

Feasi-

bility

Aspects

Score Ave-

rage

Cate-

gory

1 Software

Engi-

neering

37 4,63 Strong-

ly

Feasi-

ble

2 Visual

Commu-

nication

56 4,31 Strong-

ly

Feasi-

ble

Total 93 4,47

Strong-

ly

Feasi-

ble

Media expert validation resulted in

the average of 4.47 which means that the

product developed in the "Strongly

Feasible" category.

3. Accounting Teacher

Table 6. Result Validation by

Accounting Teacher

N

o

Feasi-

bility

As-

pects

Score Ave-

rage

Cate-

gory

1 Mate-

rial

46 4.60 Strong-

ly

Feasi-

ble

2 Langu-

age

9 4.50 Strong-

ly

Feasi-

ble

3 Learn-

ing

Design

20 4.00 Strong-

ly

Feasi-

ble

4 Softwar

e

Engine

e-ring

13 4,33 Strongl

y

Feasibl

e

5 Visual

Commu

ni-

cation

26 4,33 Strongl

y

Feasibl

e

Total 114 4,35 Strongl

y

Feasibl

e

Accounting teacher validation

resulted in the average of 4.35 which

means that the product developed in the

"Strongly Feasible" category.

Students Response About Interactive

Learning Media

Media trials were conducted to 30

students of class XI AK 1 SMK

Muhammadiyah 1 Yogyakarta. After

students tried to use the media, students were

asked to complete the questionnaire to

provide a response about the learning media.

In summary, the average recapitulation of

student responses is as follows:

Page 8: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

77

Table 7. Result of Students Response

about Media

No Feasi-

bility As-

pects

Score Ave-

rage

Cate-

gory

1 Material 602 4.01 Feasible

2 Language 120 4 Feasible

3 Learning

Design

408 4.53 Strong-

ly

Feasible

4 Software

Enginee-

ring

409 4.54 Strong-

ly

Feasible

5 Visual

Commu-

nication

788 4.38 Strong-

ly

Feasible

Total 2327 4.29 Strongly

Feasible

Students Learning Improvement

The purpose of developing this product

is to improve students learning motivation.

Measurement was conducted in 2 different

classes, X AK 1 as treatment group and class

X AK 2 as control group which consist of 30

students in each class.

1. Class X AK 1 (Treatment Group)

Table 8. Student Learning Motivation

of Class X AK 1

No

Learning

Motivation

Indicator

Be-

fore

Af-

ter

Im-

prove-

ment

1 There is a

passion and

desire to

succeed

72% 79% 7%

2 The drive

and the need

to learn

72% 78% 6%

3 There is

hope and

ideals of the

future

76% 79% 3%

4 There is

award in

learning

68% 73% 5%

No

Learning

Motivation

Indicator

Be-

fore

Af-

ter

Im-

prove-

ment

5 The interest

activity in

learning

71% 76% 5%

6 There is a

condu-cive

learning

environ-

ment

61% 67% 6%

Total 73% 79% 6%

2. Class X AK 2 (Control Group)

Table 9. Student Learning Motivation

of Class X AK 2

No

Learning

Motivation

Indicator

Be-

fore

Af-

ter

Im-

prove-

ment

1 There is a

passion and

desire to

succeed

73% 74% 1%

2 The drive and

the need to

learn

72% 75% 3%

3 There is hope

and ideals of

the future

76% 77% 1%

4 There is

award in

learning

71% 72% 1%

5 The interest

activity in

learning

71% 74% 3%

6 There is a

condu-cive

learning

environ-ment

66% 68% 2%

Total 74% 76% 2%

Based on the measurement of

learning motivation at the beginning and

the end of learning from the treatment

and control group, it can be concluded

that class X AK 1 as treatment group has

higher improvement compared to class X

AK 2 as control group. The treatment

Page 9: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

78

group's motivation improved by 6% from

the initial motivation score of 73% and

final motivation score of 79%. This

percentage increase is greater than the

control group which only increased by

2% from the initial motivation score of

74% and the final motivation score of

76%.

Researcher used Paired Sample T-

test and Independent Sample T-test to test

the hypothesis that has been proposed.

1. Paired Sample T-Test in X AK 1

Hypothesis proposed in this test

consist of alternative hypothesis

(Ha): The use of interactive learning

media will increase student's learning

motivation, so that null hypothesis

(H0): The use of interactive learning

media does not improve student's

learning motivation. The following is

the result of recapitulation of paired

sample test of treatment group:

Table 10. Paired Sample T-Test in Treatment Group

Mean Correlation Sig T Sig-2

tailed

Pair

1

Before

77.09

After

83.39

.532 .001 8.89 .000

The result of paired sample

statistics table shows the average

calculation result of the total initial

motivation score is 77.09 while the

final motivation score is 83.39. The

paired correlation table shows that

the correlation between two variables

is 0.532, with sig 0.001. That is, the

correlation between the total score of

motivation before and after the use of

Interactive Learning Media is

accurate and significant. If the

probability value or Sig. (2-tailed)

<0,05 then hypothesis H0 is rejected

and Ha accepted. In the t-test test

obtained Sig. (2-tailed) = 0,000

<0,05 then indicates that H0 is

rejected and Ha accepted. This shows

the use of interactive learning media

improves students' motivation score.

2. Paired Sample T-Test in X AK 2

Hypothesis proposed in this test

consist of alternative hypothesis

(Ha): The use of learning media will

improve students learning

motivation, so that null hypothesis

(H0): The use of learning media does

not increase students learning

motivation. The following is the

result of a paired sample sample

recapitulation test:

Table 11. Paired Sample T-Test in Control Group

Mean Correlation Sig T Sig-2 tailed

Pair

1

Before

77.54

After

79.84

.870 .000 3.456 .002

The result of paired sample

statistics table shows the average

calculation result of the total initial

motivation score is 77.54 while the

final motivation score is 79.84. The

paired correlation table shows that

the correlation between the two

variables is 0.870, with sig 0,000.

That is, the correlation between the

total score of motivation before and

after the use of learning media is

accurate and significant. If the

probability value or Sig. (2-tailed)

<0,05 then hypothesis H0 is rejected

and Ha accepted. In the t-test test

obtained Sig. (2-tailed) = 0.002

Page 10: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

79

<0.05 then indicates that H0 is

rejected and Ha is accepted. This

shows that the use of learning media

is able to improve students'

motivation score.

3. Independent Sample T-Test

Independent t test is done by

comparing the increase of learning

motivation score of class X AK 1 as

treatment group and class X AK 2 as

control group. The hypothesis

proposed in this test consist of

alternative Hypothesis (Ha): There is

a significant difference improvement

of student learning motivation

between class X AK 1 as treatment

group with class X AK 2 as control

group, so that null hypothesis (H0):

There is no significant difference

improvement of student learning

motivation between class X AK 1 as

treatment group with class X AK 2 as

control group. The following is the

result of independent t test

recapitulation:

Table 12. Independent Sample T-

Test between Treatment

and Control Group

Group Tota

l

Averag

e

Sig. (2-

tailed)

Treat-

ment

(X AK

1)

33 6,0000 .000

Control

(X AK

2)

33 1,9091 .000

The result of independent t test

statistic shows the total average of

the treatment group (X AK 1) is 6.00

and the control group (X AK 2) is

1.90. If the probability value or Sig.

(2-tailed) <0,05 then hypothesis H0

is rejected and Ha accepted. In the t-

test test obtained Sig. (2-tailed) =

0,000 <0,05 then indicates that H0 is

rejected and Ha accepted. It proves

that there is a difference in the

improvement of student learning

motivation score between class X

AK 1 as treatment group and class X

AK 2 as control group.

CONCLUSION AND SUGGESTION

Conclusion

Based on the research result and discussion

it can be inferred that:

a. Development of interactive learning

media is conducted through five stages:

Analysis, Design, Development,

Implementation, and Evaluation

b. The level of feasibility of interactive

learning media is examined based on

experts judgment (material expert,

media expert, and accounting teachers)

covering aspects of material, language,

learning design, software engineering,

and visual communication. Validation

results indicate that the interactive

learning media as a learning medium is

expressed as a Very Feasible category

with an average score of 4.5 by a

material expert, 4.47 by media expert,

and 4.35 by accounting teachers

c. The responses of the students of class XI

AK 1 (field trials) on interactive

learning media on materials, language,

instructional design, software

engineering, and visual communication

aspects obtained an average value of

4.29 with the category of Very Feasible.

d. Class X AK 1 as treatment group had

higher improvement compared to class

X of AK 2 as control group. The

treatment motivation improved by 6%.

This percentage increase is higher than

the control group which only increased

by 2%

e. Paired sample t test conducted by each

class or group, it can be concluded that

the learning media used in each

classroom can improve student's

learning motivation. However, the

average improvement in learning

motivation score in class X AK 1

Page 11: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

80

(treatment group) was 6.3 higher than

class X AK 2 (control group) that was 2.

f. Independent t test shows the average

calculation result of group motivation

improvement score (X AK 1) is 6.00

and control group (X AK 2) is 1.90.

There is a significant difference in the

learning motivation improvement

between class X AK 1 as treatment

group and class X of AK 2 as control

group.

Suggestion

The researcher realized the limitation of

the research. Therefore some suggestions are

provided for the relevant parties and further

research:

a. School should provide sufficient

facilities and infrastructure to support

learning activities, such as the addition

of an accounting computer laboratory so

that several classes can use it

simultaneously.

b. School should conduct training

activities on the development of

learning media for teachers, so they will

have sufficient skills to create a variety

of learning media.

c. Teacher should use interactive learning

media as an alternative to improve

student learning motivation.

d. Teacher should explore self-ability to

create a variety of learning media from

training or learn it independently.

e. Interactive learning media can be

developed for a variety of Basic

Competencies by considering the

suitability of the learning process

f. Field trials of Interactive learning media

should be done by using more

respondents to get more responses and

suggestions, so the learning media

become more reliable

g. It is recommended to develop

interactive learning media into smart

phone (android base) that is more

popular for students.

h. Data collection techniques may not only

use questionnaires, but also use

interviews or observations for better

results.

REFERENCES

Arsyad, A. (2011). Media Pembelajaran.

Jakarta: Rajawali Pers.

Efendi, Agus. (2014). The Development of

E-Learning Media for The Learning

of Vocational Competency Basis in

Vocational High Schools. Journal of

Education and Practice Volume 5,

22.

Porter, M. E. (1990). Competitive Advantage

of Nations. New York: Free Press.

Risnawati, N. (2015). Pengembangan Media

Pembelajaran Akuntansi berbentuk

Modul Pembelajaran Digital untuk

Siswa SMK Negeri 1 Bantul Kelas

XI Jurusan Akuntansi pada Materi

Pokok Akuntansi Utang.

Undergraduate Thesis. Univesitas

Negeri Yogyakarta.

Sanjaya, W. (2013). Strategi Pembelajaran

Berorientasi Standar Proses

Pendidikan. Jakarta: Kencana.

Sardiman, A. M. (2011). Interaksi dan

Motivasi Belajar Mengajar. Jakarta:

PT. Rajagrafindo.

Sihotang, I. M. (2017). Development on

Tutorial Model of Macromedia Flash

Program in Preparing Financial

Statements. Journal of Education

and Practice Volume 8, 17.

Sugiyono. (2015). Metode Penelitian

Pendidikan, Pendekatan

Kuantitatif, Kualitatif, dan R&D.

Bandung: Alfabeta.

Page 12: DEVELOPMENT OF INTERACTIVE LEARNING MEDIA BASED ON

Jurnal Pendidikan Akuntansi Indonesia, Vol. XVI, No. 2, Tahun 2018 Kartika Bunga Nadghya Noor & Mimin Nur Aisyah 70 – 81

81

Sukmadinata, Nana Syaodih. (2009).

Metode Penelitian Pendidikan.

Bandung: PT Remaja Rosdakarya

Sukandi. (2001). Belajar Aktif dan Terpadu.

Surabaya: Duta Graha Pustaka.

Warsita, Bambang. (2008). Teknologi

Pembelajaran, Landasan dan

Aplikasinya. Jakarta: PT. Rineka

Cipta.